Legal Opinion
Benjamin A. Stratmore and Helen Stratmore, His Wife v. United States
Court of Appeals for the Third Circuit
Decided June 2, 1972No. 71-1683PublishedCited by 17 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
This appeal involves a suit for refund of Federal income taxes. The district court entered an order granting summary judgment and dismissing taxpayers’ complaint.
Briefly stated, taxpayers’ action asserts that they are entitled to deduct as business bad debts payments made by them on their personal guarantees of certain corporate promissory notes. This is the second such suit filed by taxpayers based on essentially the same facts although claiming refunds for different tax years. See Stratmore v. United States, 420 F.2d 461 (C.A.3), cert denied, 398 U.S. 951, 90 S.Ct. 1870,…
3Cases cited2 opinions
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970
4Cited by17 opinions
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- Allstate Insurance v. United StatesUnited States Court of Claims · 1977
- Carl W. Bauer and Jane C. Bauer v. United StatesCourt of Appeals for the Fifth Circuit · 1979
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